It was introduced in 2019 to resolve all disputes relating to the erstwhile Service Tax and Central Excise Acts as well as 26 other Indirect Tax enactments subsumed under Goods and Services Tax).
Components
Dispute Resolution Component: It is aimed at liquidating the legacy cases of Central Excise and Service Tax that are subsumed in GST and are pending in litigation at various forums.
Amnesty Component: It offers an opportunity to the taxpayers to pay the outstanding tax and be free of any other consequence under the law.
